Section 10(4)(c) in The Orissa Grama Panchayats Act, 1964
(c)The Collector shall, by order, after previous publication in the prescribed manner inviting objections and suggestions from all persons interested within the prescribed period, and after considering all such objections and suggestions, publish a statement, showing the division of the Grama into wards and the seats to be reserved therein, in his office notice board, which shall be final.]